## **EBRINGTON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND** 

**Financial Statements for the year ended 31 December 2023** 

**Registered Charity in Northern Ireland (NIC105644)** 

1 




## **EBRINGTON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2023** 

||**Note**|**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|**2023**|**2022**|
|||£|£|£|£|£|
|**Receipts**|||||||
|Donations and legacies|2|106830|44960|-|151790|152524|
|Charitable activities|3|17811|17503|-|35314|18377|
|Other trading activities|4|-|-|-|-|-|
|Investment Income|5|232|-|272|504|271|
|Other|6|-|-|-|-|1876|
|||----------|----------|----------|----------|----------|
|Sale of Investments||-|-|-|-|-|
|Sale of fixed assets||-|1900|-|1900|-|
|Loans Received||-|-|-|-|-|
|||----------|----------|----------|----------|----------|
|**Total Receipts**||124873|64363|272|189508|173048|
|||----------|----------|----------|----------|----------|
|**Payments**|||||||
|Raising funds|7|826|-|-|826|826|
|Charitable activities|8|142965|53417|-|196382|165486|
|Investment costs||-|-|-|-|-|
|Other|9|-|-|-|-|-|
|||----------|----------|----------|----------|----------|
|Purchase of Investments||-|-|-|-|-|
|Purchase of fixed assets||-|-|-|-|-|
|Loan Repayments||-|-|-|-|-|
|||----------|----------|----------|----------|----------|
|**Total Payments**||143791|53417|-|197208|166312|
|||----------|----------|----------|----------|----------|
|Net receipts  / (payments)||(18918)|10946|272|(7700)|6736|
|Transfers between funds||2319|(2047)|(272)|-|-|
|||----------|----------|----------|----------|----------|
|Net movement in funds||(16599)|8899|0|(7700)|6736|
|Funds brought forward||52049|44163|20000|116212|109476|
|||----------|---------|----------|----------|----------|
|Funds carried forward|12|35450|53062|20000|108512|116212|
|||======|======|======|======||



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## **EBRINGTON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES** 

## **As at 31 December 2023** 

|**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**Endowment**<br>**Funds**<br>£<br>£<br>£<br>**Funds Reconciliation**<br>Bank and Cash at start of year<br>52049<br>44163<br>20000<br>Net movement in funds<br>(16599)<br>8899<br>-<br>----------<br>----------<br>----------<br>Bank and Cash at end of year<br>35450<br>53062<br>20000<br>======-<br>=======<br>=======<br>**Bank & Cash Balances**<br>Bank Deposit Accounts<br>Bank Current Accounts<br>Cash in Hand<br>**Other Assets**<br>Fixed Assets – Note 10<br>- Church Buildings & Contents<br>- Church Hall Buildings &<br>Contents<br>- Manse Building<br>Investments – Note 11<br>Gift Aid  receivable on donations<br>**Liabilities**<br>Loans<br>Other|**Total**<br>**Funds**<br>**2023**<br>**Total**<br>**Funds**<br>**2022**<br>£<br>£<br>116212<br>109476<br>(7700)<br>6736<br>----------<br>----------<br>108512<br>116212<br>=======<br>=======<br>20000<br>20000<br>87903<br>95408<br>609<br>804<br>----------<br>108512<br>116212<br>=======<br>=======<br>3709745<br>3450925<br>1544736<br>1436963<br>384733<br>357891<br>-<br>-<br>-<br>-<br>----------<br>----------<br>5639214<br>5245779<br>=======<br>=======<br>-<br>-<br>-<br>-<br>----------<br>-----------<br>-<br>-<br>=======<br>=======|
|---|---|



Approved by the Kirk Session at a meeting on 12/3/24 and signed on its behalf by 


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## **EBRINGTON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS** 

## **31 December 2023** 

## **1. ACCOUNTING POLICIES** 

## **BASIS OF FINANCIAL STATEMENTS** 

As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. 

## **FUND ACCOUNTING** 

Endowment funds are funds, the capital of which must be retained either permanently or at the congregation’s discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. 

Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. 

Unrestricted funds are income funds which are to be spent on the congregation’s general purposes. Designated funds are general funds set aside by the congregation for use in the future. 

## **2. DONATIONS AND LEGACIES** 

||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**2023**|**2022**|
||£|£|£|£|£|
|Recorded giving|90181|7636|-|97817|86664|
|Loose collections|1352|-|-|1352|666|
|Donations and gifts|350|30883|-|31233|38755|
|Gift Aid|14947|6441|-|21388|23439|
|Legacies and bequests|-|-|-|-|3000|
||----------|----------|----------|----------|----------|
||106830|44960|-|151790|152524|
||----------|----------|----------|----------|----------|



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## **EBRINGTON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023** 

## **3. CHARITABLE ACTIVITIES** 

||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**2023**|**2022**|
||£|£|£|£|£|
|Income from charitable activities|2511|9619|-|12130|3885|
|Fees from weddings  and funerals|100|-|-|100|50|
|Fundraising events|-|-|-|-|-|
|Membership fees|-|-|-|-|-|
|Grants|15200|7884|-|23084|14442|
||----------|----------|----------|----------|----------|
||17811|17503|-|35314|18377|
||----------|----------|----------|----------|----------|
|**4. OTHER TRADING ACTIVITIES**||||||
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**_Total_**|
||**Funds**|**Funds**|**Funds**|**2023**|**_2022_**|
||£|£|£|£|£|
|Letting of premises|-|-|-|-|-|
|Trading income|-|-|-|-|-|
||----------|----------|----------|----------|----------|
||-|-|-|-|-|
||----------|----------|----------|----------|----------|
|**5. INVESTMENT INCOME**||||||
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**2023**|**2022**|
||£|£|£|£|£|
|Deposit interest|232|-|272|504|271|
|General Investment Fund|-|-|-|-|-|
|Rents investment properties|-|-|-|-|-|
|Other investment income|-|-|-|-|-|
||----------|----------|----------|----------|----------|
||232|-|272|504|271|
||----------|----------|----------|----------|----------|



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## **EBRINGTON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)** 

## **31 December 2023** 

## **6. OTHER INCOME** 

||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**2023**|**2022**|
||£|£|£|£|£|
|Insurance claims|-|-|-|-|1876|
|Other income|-|-|-|-|-|
||----------|----------|----------|----------|----------|
||-|-|-|-|1876|
||----------|----------|----------|----------|----------|
|**.**<br>**RAISING FUNDS**||||||
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**2023**|**2022**|
||£|£|£|£|£|
|FWO & collection envelopes|826|-|-|826|826|
|Fundraising events|-|-|-|-|-|
||----------|----------|----------|----------|----------|
||826|-|-|826|826|
||----------|----------|----------|----------|----------|
|**.   CHARITABLE ACTIVITIES**||||||
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**2023**|**2022**|
||£|£|£|£|£|
|General Assembly Assessments|9266|-|-|9266|9095|
|Presbytery fees|1092|-|-|1092|1075|
|Ministry and support staff costs|110883|-|-|110883|83851|
|Congregational running expenses|19458|10340|-|29798|27453|
|Property Repairs|-|14044|-|14044|8999|
|Donations to Missions & charities|2050|29033|-|31083|34809|
|Governance costs|216|-|-|216|204|
||----------|----------|----------|----------|----------|
||142965|53417|-|196382|165486|
||----------|----------|-----------|----------|----------|



## **7. RAISING FUNDS** 

## **8.   CHARITABLE ACTIVITIES** 

6 




## **EBRINGTON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)** 

## **31 December 2023** 

## **8. OTHER EXPENDITURE** 

||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**2023**|**2022**|
||£|£|£|£|£|
|Investment properties expenses|-|-|-|-|-|
||----------|----------|----------|----------|----------|
||-|-|-|-|-|
||----------|----------|----------|----------|----------|



## **9. FIXED ASSETS** 

The congregation owns the Church and Halls situated at 1 Limavady Road, Waterside, Londonderry and also the manse situated at 19 Clearwater, Londonderry and the associated fixtures, fittings, plant and machinery. These have an insurance value at 31[st] October as follows:- 

||**Total**|**Total**|
|---|---|---|
||**2023**|**2022**|
||£|£|
|Church Building and Contents|3709745|3450925|
|Church Halls & Contents|1544736|1436963|
|Manse Building|384733|357891|
||----------|----------|
||5639214|5245779|
||----------|----------|



## **10. INVESTMENTS** 

The congregation has the following investments. Amounts are shown at market valuation. 

||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
|General Investment Fund|-|-|
|Property|-|-|
|Other investments|-|-|
||----------|----------|
||-|-|



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------------------- 

## **EBRINGTON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)** 

## **31 December 2023** 

## **11. FUND BALANCES** 

|**1 December 2023**<br>**1. FUND BALANCES**|||||||
|---|---|---|---|---|---|---|
|**Fund**|**Balance**|**Receipts**|**Payment**|**Surplus /**|**Transfer**|**Balance**|
||**at start**|||**(Deficit)**||**at end**|
||£|£|£|£|£|£|
|**Unrestricted Funds**|||||||
|No 1 Account|52049|124873|143791|(18918)|2319|35450|
||----------|----------|----------|----------|----------|----------|
||52049|124873|143791|(18918)|2319|35450|
||----------|----------|----------|----------|----------|----------|
|**Restricted Funds**|||||||
|United Appeal|-|6872|8163|(1291)|1291|-|
|World Development|-|1612|1612|-|-|-|
|Presbyterian Childrens Society|-|2351|2351|-|-|-|
|Moderators Appeal|-|-|-|-|-|-|
|EPC Fund|239|-|-|-|-|239|
|Repair & Renovation Fund|28824|24073|14044|10029|268|39121|
|Bright Hour|282|1577|1096|481|(100)|663|
|Senior Youth Club|1398|1320|1352|(32)|(300)|1066|
|Youth Forum|3003|-|-|-|-|3003|
|Benevolent|1812|0|2|(2)|(1810)|-|
|Boys Brigade|1519|4609|3835|774|(350)|1943|
|Classy Lassies|240|701|75|626|(400)|466|
|Tiddlers|847|2131|1683|448|(300)|995|
|Girls Brigade|687|2524|2284|240|(350)|577|
|Missionary Support Fund|2782|14318|15005|(687)|204|2299|
|Sunday School|1102|415|53|362|-|1464|
|Presbyterian Women|1427|1860|1862|(2)|(200)|1225|
||----------|----------|----------|----------|----------|----------|
||44163|64363|53417|10946|(2047)|53062|
||----------|----------|----------|----------|----------|----------|
|**Endowment Funds**|||||||
|E Harvey|10000|136|-|136|(136)|10000|
|B Harvey|10000|136|-|136|(136)|10000|
||----------|----------|----------|----------|----------|----------|
||20000|272|-|272|(272)|20000|
||----------|-----------|-----------|-----------|-----------|----------|
|Total|116212|189508|197208|(7700)|-|108512|
||----------|----------|----------|----------|----------|----------|



8